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[Cites 0, Cited by 0] [Section 122(1)] [Section 122] [Entire Act]

State of Bihar - Subsection

Section 122(1)(iv) in Bihar Goods and Services Tax Act, 2017

(iv)collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;